Case law

Hayes Homes Urban Renewal Corp. v. City of Newark

20 N.J. Tax 528 · New Jersey Tax Court · Feb 28, 2003

In Ewing Tp. v. … Judson v.

Black United Fund Inc. v. City of East Orange

17 N.J. Tax 446 · New Jersey Tax Court · Jul 20, 1998

The county board affirmed the assessment. This appeal followed. There are no facts in dispute, and plaintiff moves for summary judgment under R. 4:46 and Brill v. Guardian Life Ins. … See City of Trenton v.

Brunswick Corp. v. Director, Div. of Taxation

11 N.J. Tax 530 · New Jersey Tax Court · May 21, 1991

Serraino v. Mar-D, Inc., 228 N.J.Super. 482, 486 , 550 A.2d 178 (Law Div.1988). See also Coletti v. Union County Board of Chosen Freeholders, 217 N.J.Super. 31 , 524 A.2d 1270 (App. *538 Div.1987); Cedar Cove v. … Container Corporation of America v. Franchise Tax Board, 468 US. 159, 183, 103 S.Ct. 2933, 2949 , 77 L.Ed.2d 545 (1983); Metromedia, Inc. v. Director, Div. of Taxation, 97 N.J. 313, 328 , 478 A.2d 742 (1984).

Horowitz v. Township of Middletown

New Jersey Tax Court · Jun 26, 2017

Servs. v. … Mayfair Holding Corp. v. Township of North Bergen, 4 N.J.

Hudson County Improvement Authority v. Town of Kearny

10 N.J. Tax 589 · New Jersey Tax Court · Oct 27, 1989

It was created by the Hudson County Board of Chosen Freeholders on September 25, 1974, under the provisions of the County Improvement Authorities Act. … Both parties have accepted the proposition that HCIA, while created pursuant to statutory authority granted to the Hudson County Board of Chosen Freeholders, was created by the freeholders rather than the State for the purposes

Belmont v. Wayne Township

3 N.J. Tax 382 · New Jersey Tax Court · Oct 7, 1981

Boys Club of Clifton, Inc. v. Jefferson Tp., 72 N.J. 389 , 371 A.2d 22 (1977).” Sirota v. Howell, Tp., 1 N.J.Tax 280, 284 (Tax.Ct.1980). For the same reasons, res judicata does not apply. … In Jackson Tp. v.

South Brunswick Township v. Bellemead Development Corp.

8 N.J. Tax 616 · New Jersey Tax Court · Jan 5, 1987

See Urban Farms, Inc. v. … Turnpike Auth. v.

Barbara Ann Depaul Revocable Trust V.Borough of Pine Hill

New Jersey Tax Court · Oct 13, 2017

Id. at 545; Oradell v. State Board of Tax Appeals, 125 N.J.L. 37 (E. & A. 1940); Rek Investment Co. v. Newark, 80 N.J. Super. 552 (App. Div. 1963); Pope v. Red Bank, 19 N.J. Misc. 383, 385 (Div. … (citing Allegro v. Afton Village Corp., 9 N.J. 156, 160-61 (1952); See also Rutherford Realty Assocs. v. Borough of Rutherford, 277 N.J.Super. 347, 353 (App. Div. 1994); Veeder v.

Harrison Realty Corp. v. Town of Harrison

16 N.J. Tax 375 · New Jersey Tax Court · Jan 10, 1997

Glen Wall Assocs. v. Wall Tp., 99 N.J. 265 , 491 A.2d 1247 (1985); Hackensack Water Co. v. Division of Tax Appeals, 2 N.J. 157 , 65 A.2d 828 (1949); Rek Investment Co. v. … Resnick v. East Brunswick Tp. Bd. of Educ., 77 N.J. 88 , 389 A.2d 944 (1978); Manczak v. Dover Tp., 2 N.J.Tax 529 (Tax 1981).

Chester Borough v. World Challenge, Inc.

14 N.J. Tax 20 · New Jersey Tax Court · Apr 6, 1994

Plaintiff, Chester Borough, seeks review of a Morris County Board of Taxation judgment affirming local property tax exemption for 1992, as a parsonage, for a one-family house at 23 Ammerman Way, Block 4.04, Lot 15 in Chester … The taxing district contested this exemption in an appeal to the Morris County Board of Taxation which affirmed the exemption “without prejudice.”

Virginia Garofalo v. Roxbury Twp

New Jersey Tax Court · Feb 28, 2020

Pantasote Co. v. City of Passaic, 100 N.J. 408, 412 (1985); N.J.S.A. 54:4-23. "Original assessments and judgments of county boards of taxation are entitled to a presumption of validity." MSGW Real Estate Fund, LLC v. … Co. v.

Highview Estates v. Borough of Englewood Cliffs

6 N.J. Tax 194 · New Jersey Tax Court · Dec 28, 1983

Stevens Inst. of Technology Trustees v. State Board &c., 105 N.J.L. 99, 101 , 143 A. 356 (Sup.Ct.1928), aff’d 105 N.J.L. 655 , 146 A. 919 (E. & A.1929). … As was stated in Haworth v. State Board of Tax Appeals, 132 N.J.L. 306 , 40 A.2d 353 (Sup.Ct.1944), “Cost is never conclusive on the question of value for tax purposes.

Stewart v. Roxbury Township

4 N.J. Tax 658 · New Jersey Tax Court · Oct 21, 1982

The applicable statute is N.J.S.A. 54:2-39, which this court has construed and applied in Powder Mill I Associates v. Hamilton Tp. … Prospect Hill Ap’ts v. Flemington, 172 N.J.Super. 245 , 1 N.J.Tax 224 , 411 A.2d 737 (Tax Ct. 1979).

Stem Bros. v. Alexandria Township

6 N.J. Tax 537 · New Jersey Tax Court · Aug 16, 1984

The assessment was modified by the Hunterdon County Board of Taxation to be as follows: Land — $40,700, Improvements— $138,100, Total — $178,800. … The $21,000 reduction by the county board reflected a reduction in the assessment on plaintiff’s storage tanks from $52,600 to $31,600.

Hashomer Hatzair, Inc. v. Township of East Windsor

176 N.J. Super. 250 · New Jersey Tax Court · Apr 21, 1980

Horrobin v. Director, Division of Taxation, 172 N.J.Super. 173 (Tax Ct.1979); Prospect Hill Apts. v. Flemington, 172 N.J.Super. 245 (Tax Ct.1979). … Szczesny v. Vasquez, 71 N.J.Super. 347, 354 (App.Div. 1962).

Scott Silverberg and Anumaya Phatate v. City of Jersey City

New Jersey Tax Court · Dec 13, 2017

In Shippee v. Township of Brick, 20 N.J. … In Brill v. Guardian Life Ins.

Atlantic County New School, Inc. v. City of Pleasantville

2 N.J. Tax 192 · New Jersey Tax Court · Feb 5, 1981

On appeal to the Atlantic County Board of Taxation the original assessment for 1976 was sustained. … See East Orange v. Palmer, 47 N.J. 307, 320-321 , 220 A.2d 679 (1966): City of Bayonne v.

Schneider v. Township of Toms River Block 173, Lot 15.

New Jersey Tax Court · May 18, 2017

Such an appeal, and disposition thereof by the County Board, presupposes the existence of a genuine controversy in this regard. This is because county boards are quasi-judicial agencies. See Vicari v. … Tax at 518; Township of Eastampton v. Maimon & Smith, 9 N.J.

Rosenblum v. Closter and Miele Docket No. 013052-2019

New Jersey Tax Court · Dec 6, 2019

Box 194 Closter, NJ 07624 Re: Rosenblum v. … Rosenblum’s use of White v. Violent Crimes Comp. Bd. to be misplaced.

Town of Secaucus v. City of Jersey City

20 N.J. Tax 384 · New Jersey Tax Court · Dec 5, 2002

See Gonzalez v. Board of Educ., 325 N.J.Super. 244, 255-56 , 738 A.2d 974 (App.Div.1999) (describing the authority of a public body to ratify a public contract which is not ultra vires). See also Houman v. … See Johnson v.